J. E. Bernard & Co. v. United States

Kao, Chief Judge:

This is an appeal for reappraisement of two injection molding machines, used in the production of plastic articles, which were exported by the manufacturer, Battenfeld Maschinen-fabriken GMBH of Meinerzhagen, West Germany (hereinafter called Battenfeld-Germany), on May 9, 1961, to the Battenfeld Corp. of America in Chicago, Ill. (hereinafter called Battenfeld-Chicago), the importer of record.

*599Appraisement was made on the basis of constructed value, as defined in section 402(d) of the Tariff Act of 1930, as amended by the> ■Customs Simplification Act of 1956, 91 Treas. Dec.…